A marketplace facilitator that is engaged in business in North Carolina is considered the retailer of each marketplace-facilitated sale it makes on behalf of a marketplace seller. A marketplace facilitator engaged in business in North Carolina must register as a retailer and collect and remit the sales and use tax due on all such sales. A marketplace facilitator must comply with the same requirements and procedures as other retailers. A marketplace facilitator must collect and remit sales and use tax as required by N.C. Gen. Stat. § 105-164.4J.
Technical Publications for Marketplace Facilitators and Marketplace Sellers
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